| Budget Amount *help |
¥14,690,000 (Direct Cost: ¥11,300,000、Indirect Cost: ¥3,390,000)
Fiscal Year 2017: ¥2,470,000 (Direct Cost: ¥1,900,000、Indirect Cost: ¥570,000)
Fiscal Year 2016: ¥3,900,000 (Direct Cost: ¥3,000,000、Indirect Cost: ¥900,000)
Fiscal Year 2015: ¥3,250,000 (Direct Cost: ¥2,500,000、Indirect Cost: ¥750,000)
Fiscal Year 2014: ¥3,120,000 (Direct Cost: ¥2,400,000、Indirect Cost: ¥720,000)
Fiscal Year 2013: ¥1,950,000 (Direct Cost: ¥1,500,000、Indirect Cost: ¥450,000)
|
|---|
| Outline of Final Research Achievements |
In order to balance costs and benefits, we investigated what kind of system design is being made for accounting for SMEs in European and American countries, in particular, attitudes towards IFRS for SMEs.
On the other hand, we surveyed measures to ensure the credibility of accounting in SMEs and have grasp the actual situation and challenges in: (i) countries that focus on the characteristics of SMEs in statutory audits (United Kingdom, Canada, France etc.); (ii) countries that have introduced simplified audits, expanded reviews or independent reviews into legal systems (Switzerland, Denmark, South Africa etc.); and (iii) countries where voluntary audits/reviews as well as compilation [including Bescheinigung], etc. have been made use of (Germany, the United States, France, etc.).
|
